A tax on manufacturers and importers of branded prescription drugs, designed to collect $2.8 billion a year from the industry as a whole.

The individual mandate, a provision that penalizes individuals who do not purchase health insurance. There has been some controversy as to whether the individual mandate is a tax; the Tax Foundation submitted a brief on this issue in 2012.

The employer mandate, a provision that penalizes businesses with more than 50 full-time employees that do not purchase health insurance for their employees.

The Net Investment Income Tax, a 3.8 percent surtax on capital gains, dividends, interest, and other passive income earned by households with over $200,000 in income ($250,000 for joint married filers).

The Additional Medicare Tax, a 0.9 percent surtax on wages and salaries earned by households with over $200,000 in income ($250,000 for joint married filers).

A limit on the deductibility of salaries paid to health insurance executives. Generally, businesses are allowed to deduct up to $1 million in wages and salaries paid to each employee; the Affordable Care Act lowered this threshold to $500,000 for employees of health insurance companies.

A limitation on the ability to purchase over-the-counter medication with HSAs, Archer MSAs, and FSAs (all of these are tax-preferred savings accounts, designed to help households purchase healthcare).

A rule that households may only deduct medical expenses over 10 percent of their income. The bill would return this threshold to 7.5 percent of household income.

Meanwhile, it appears that the House Republican healthcare bill would leave six of the revenue-raisers in the Affordable Care Act in place: [1]

The Cadillac Tax, a 40 percent excise tax on high-cost healthcare plans. The draft House Republican healthcare bill would leave the Cadillac Tax in place but delay its implementation to 2025. The Cadillac Tax has already been delayed once, which many took as a sign that the tax will never be implemented.

The codification of the economic substance doctrine, a long-standing common law rule intended to discourage tax avoidance, which had been somewhat ambiguous before set in stone by the Affordable Care Act.

In addition, the bill would repeal the premium tax credit created by the Affordable Care Act and create a new refundable tax credit for purchasing health insurance. It would also increase contribution limits for HSAs.

UPDATE: The Joint Committee on Taxation has released revenue estimates of each of the tax changes listed above, which are compiled here.

[1] One of the 21 revenue-raisers in the Affordable Care Act, the exclusion of “black liquor” from the biofuel producer credit, is left out of this list, because the biofuel producer credit expired on December 31, 2016.

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